Expat

An expat (also known as an expatriate) is an individual who was born in one country but moves to live in another. As a result of relocating, an expat may be liable for tax in both their county of birth as well as the country they are currently residing in. If you are an expat currently residing in the UK, HMRC will treat you as a UK tax resident if you meet one of the following conditions. Either:

  • You are physically in the UK for at least 183 days in a tax year (cumulatively or consecutively)
  • Your only home is in the UK and you spent at least 30 days there in this tax year

If HMRC declares that you are a UK tax resident, you’ll pay UK tax on your income from all over the world, not just that which you earn in the UK. If you’re not deemed a tax resident, you’ll only pay UK tax on your UK income, not any foreign income. Unfortunately, it is a very real possibility that you’ll be taxed twice on the same earnings, depending on your home country and if they have a Double Taxation Agreement with the UK.

Frequently Asked Questions

Search More Terms

View our latest news & insights

14 February 2024
Navigating the landscape of business taxes in the UK can seem daunting, especially given the range of taxes that might a...
Navigating the landscape of business taxes in the UK can seem daunting, especially given the range of taxes that might apply to your organization. However, understanding which taxes are relevant to your business is crucial for com...
17 January 2024
Your business has costs to deal with and pay as part of their day-to-day trade and as part of ad hoc strategies. They ty...
Your business has costs to deal with and pay as part of their day-to-day trade and as part of ad hoc strategies. They typically range from phone line bills, postage and stationery to computer software and travel costs. Being the o...